GULARIA CHINI MILLS, GULARIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Bharat Ji Agarwal, Senior Advocate, assisted by Mr. Sudeep Kumar, Mr. Asit Srivastava, Mr. J.P. Tripathi, Mr. Rahul Agarwal and Mr. Parv Agarwal, learned Counsel for the petitioners, Mr. Deepak Seth, and Mr. Rajesh Singh Chauhan, learned Counsel for the Central Board of Excise & Customs and Mr. Ashit Kumar Chaturvedi, Mr. Ghaus Beg, learned counsel appearing for the Union of India.

(2.) Through the above captioned writ petitions under Article 226 of the Constitution of India, petitioners challenge the impugned order-in-original passed by the Commissioner, Central Excise & Service Tax, Lucknow.

(3.) Shorn off unnecessary details the facts of the case are as under :